最新的CMA Certification認證 CMA-Strategic-Financial-Management考試題庫

問題1

A company manufactures two products Product X and Product Y, during a joint process Product Y canoe processed further to create Product Z Relevant data are shown below.

A. Product Y should be processed further because an additional $45,000 prof* can be achieved by processing further

B. Product Y should he processed further because an additional S5.000 profit can be achieved by processing further

C. Product Y should be processed further because me selling once of Product Z Is higher than Product Y

D. Product y should not be processed further because an additional S35 000 loss can be achieved by processing further

正確答案: B

問題2

A corporation has $80 million in current assets comprised of $30 million in inventory and $50 million in cash and marketable securities it has current liabilities of $50 million. If the corporation purchases an additional $10 million in inventory with trade credit this would

A. increase its current ratio and increase its quick ratio

B. not change its current ratio and decrease its quick ratio

C. not change its current ratio and not change its quick ratio

D. decrease its current ratio and decrease its quick ratio

正確答案: D

問題3

An accountant is employed in the financial reporting department of a publicly-traded company. The company s compensation plan includes a year-end bonus based on the entity's financial performance and stock option rewards based on individual performance Using iMAs Statement of Ethical Professional Practice, identify the ethical Issues, if any, that may Be presented by this company s compensation plan.

A. The plan could threaten the accountant's integrity

B. No significant potential threats are presented by the plan

C. The plan could threaten the accountant s credibility

D. The pan could threaten the accountant s competence

正確答案: A

問題4

SSA inc. issues 4% bonds with a lace value of $500,000 when the market rate of interest is 3% for similar bonds. The bonds mature in 10 years, and pay interest every six months. Which one of the following is closest to the amount of cash SSA will receive upon issued.

A. $543,000

B. $459,000

C. $505,000

D. $500,000

正確答案: A

問題5

Which one of the following statements regarding portfolio diversification is not correct?

A. A well diversified portfolio can eliminate systematic risk.

B. The standard deviation of a well diversified portfolio's percentage returns should be approximately equal to the standard deviation of the entire stock market's percentage returns.

C. A well diversified portfolio should include individual stock investments having a balance of positive and negative betas.

D. A well diversified portfolio can minimize unsystematic risk

正確答案: A

問題6

Company A is concerned with its debt status and interested in analyzing how each one of the following activities might affect its to equity ratio. Assuming each activity is independent, which one of following activities is

A. Acquiring a subsidiary and consolidating for year-end financial statements.

B. Creating a separate entity to purchase a needed machine and leasing it from this entity.

C. Changing its inventory method from LIFO to weighted average.

D. Purchase back some of its common stock during the year.

正確答案: A

最新的IMA CMA Part 2: Strategic Financial Management - CMA-Strategic-Financial-Management免費考試真題

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